Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 14 - Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner  

Subdivision 14-A - Non-cash benefits  

SECTION 14-15   PAYER CAN RECOVER AMOUNT PAID TO THE COMMISSIONER  

14-15(1)    
The payer may recover from the recipient as a debt an amount that the payer has paid to the Commissioner under section 14-5 .

14-15(2)    
If the payer has paid an amount to the Commissioner under section 14-10 , the payer may:

(a) if the payer has provided all of the benefit to another entity - recover the amount from that other entity as a debt; or

(b) if the payer has provided a part of the benefit to another entity - recover from that other entity as a debt the corresponding proportion of the amount paid to the Commissioner.

14-15(3)    
If the payer can recover an amount from another entity under this section, the payer is entitled to set the amount off against debts due by the payer to the other entity.